Peruvian Congress passes ‘Law of the Career of the Government Auditor’
Author: Office of the Comptroller General of the Republic of Peru
On June of 2024, the Congress of the Republic of Peru approved by an ample majority Law Nº 32064: Law that Guarantees the Autonomy and Professionalization of the Career of the Governmental Auditor, which has as its main purpose to regulate the public career exclusive to government auditors of the Office of the Comptroller General of the Republic of Peru, thus guaranteeing their autonomy and professional development based on professional merit, with scheduled evaluations and promotions.
The passing of this law serves as a capstone to the structural reform process of the external governmental control system that began in 2018 with the passing of Law Nº 30742: Law for the Strengthening of the Office of the Comptroller General of the Republic and the National Control System, and will allow the SAI of Peru to have the best personnel deployed throughout the country, supervising the proper use of public resources, thus strengthening its autonomy and contributing in the best way possible to the development of the country.
With this new law, over 7,000 government auditors currently working in the Peruvian National Control System are assured protection against any undue influence and a path to a meritocratic future; while at the same time it lays the groundwork for a rigorous selection process through which young new talents will join the SAI in the future, to be trained in government audit by SAI Peru’s National School of Control. The Government Auditor thus joins a select few specialized careers within the Peruvian civil service that have their own special ad hoc legislation regulating it.
The passing and upcoming implementation of the Law of the Career of the Government Auditor also brings the SAI of Peru closer to the state of affairs advocated by INTOSAI’s Professional Standards, such as ISSAI 100 – Fundamental Principles of Public-Sector Auditing, which states that SAIs should establish and maintain appropriate procedures for competency management, such as providing pathways for professional development; ISSAI 150 – Auditor Competence, which further elaborates that the aforementioned pathways are formalized, structured development programs chosen by a SAI and aimed at developing and maintaining competent, professional auditors in the SAI; and GUID 1951 – Guidance on the development of pathways for professional development of auditors, which builds upon ISSAI 150 by providing a clear and simple process flow that a SAI can apply in the development of a pathway or pathways for the professional development of its auditors.
